north maharashtra university, jalgaonapps.nmu.ac.in/syllab/commerce and management/2012... · m 3.3...

North Maharashtra University, Jalgaon

FACULTY OF COMMERCE & MANAGEMENT

Syllabus of

Bachelor in Business Management

(Business Studies) BBM(BS)

T.Y.B.B.M. (BS)

W.E. From June 2012

2012

NorthMaharashtraUniversity, Jalgaon (NACC Accredited ‘B’ GradeUniversity)

FACULTY OF COMMERCE & MANAGEMENT

STRUCTURE OF BACHELOR IN BUSINESS MANAGEMENT (BUSINESS STUDIES )

BBM (BS)

Semester- III and IV w.e.f. June 2011

Paper Semester-III Paper Semester-IV

M 3.1 Advanced Accounting & costing M 4.1 Financial Management M 3.2 Indian Economy M 4.2 Company Laws M 3.3 Human Resource Management M 4.3 Marketing Management M 3.4 Research Methodology M 4.4 Business Statistics M 3.5 Entrepreneurship Development M 4.5 Organizational Behavior

M 3.6 Database concepts & MS-Access M 4.6 Corporate Governance & Social Responsibility

Semester- V and VI w.e.f. June 2012

Paper Semester-V Paper Semester-VI

M 5.1 Corporate Accounting M 6.1 Auditing M 5.2 Income Tax M 6.2 Business and Mercantile Law M 5.3 Management Information Systems M 6.3 Enterprise Resource Planning (ERP) M 5.4 Strategic management Elective II M 5.5 International Business M 6.4.1 Finance II

Elective I M 6.4.2 Marketing II M 5.6.1 Finance I M 6.4.3 HRM II M 5.6.2 Marketing I Elective III M 5.6.3 HRM I M 6.5.1 Finance III

M 6.5.2 Marketing III M 6.5.3 HRM III M 6.6 Project Report & Viva Voce

Semester- I and II w.e.f. June 2011 Paper Semester-I Paper Semester-II M 1.1 Business Ethics M 2.1 Communication Skills M 1.2 Managerial Economics – I M 2.2 Managerial Economics II M 1.3 Financial Accountancy M 2.3 Financial and Cost Accountancy M 1.4 Organisation & Management M 2.4 Business Management M 1.5 Business Mathematics M 2.5 Banking and Insurance M 1.6 Internet & Webpage design M 2.6 E-Commerce

North Maharashtra University, Jalgaon (NACC Accredited ‘B’ GradeUniversity)

FACULTY OF COMMERCE & MANAGEMENT SEMESTER: V

Syllabus for T.Y.B.B.M. (W.E.F.: June 2012) M 5.1 Corporate Accounting

[Total Marks: 80 External + 20 Internal = 100 Marks] Total lecture: 48

Unit I – Lectures : 12 Issue & Redemption of Shares & Debentures: Issue of shares: Minimum Subscription, Kinds of shares: Equity shares & Preference Shares, Issue at Par, Premium & at discount, Pro rata Allotment, Calls in arrears, Forfeiture of Shares, Re issue of shares, Journal Entries. Redemption of Preference shares: Conditions of redemption u/s 80, Journal Entries Issue & Redemption of Debentures: Types of Debentures, Issue of Debentures, Methods of Redemption of Debentures, Accounting Entries Unit II - Lectures:16 a. Amalgamation Of Companies Concepts of Amalgamation, Absorption, and Reconstruction of companies – Types of Amalgamation, Amalgamation in the nature of Merger and Amalgamation in the nature of Purchase ‐ Accounting for Amalgamation – Pooling of interest method and Purchase method‐ Purchase consideration ‐ Closing the books of the vendor company and opening the books of the purchasing company and preparation of balance sheet of the new company – Inter‐company owing and unrealized profit [Refer AS 14 on Accounting For Amalgamation] b. Absorption Of Companies Concept of Absorption – Accounting for Absorption –Purchase consideration ‐ Closing the books of the vendor company and recording the transaction in the books of the purchasing company and preparation of balance sheet after the absorption of the company – Inter‐company owing and unrealized profit, Inter‐company holding [Refer AS‐14 on ACCOUNTING FOR AMALGAMATION] c. External Reconstruction Concepts of External reconstruction and Internal reconstruction of companies – Accounting for External reconstruction – Purchase consideration ‐ Closing the books of the vendor company and opening the books of the purchasing company and preparation of balance sheet of the new company –[Refer AS 14] d. Internal reconstruction – Forms of Internal reconstruction, Re‐organization or Alteration of Share Capital, Reduction of Share Capital & other liabilities. Accounting for internal reconstruction and preparation of balance sheet of the company after the internal reconstruction. Subdivision of shares, surrender of shares. Unit‐III Lectures:06 a. Valuation of Goodwill and Valuation of Shares Valuation of Goodwill: Need for valuation Methods of valuing Goodwill: 1. Number of Years purchase of average profits method, 2. Capitalization method, 3. Annuity method, 4. Super profits method • Refer Accounting Standard (AS) 26 on Intangible Assets

Valuation of Shares: Need for valuation, Methods of valuation of shares: a. Net Assets method, b. Dividend yield method, c. Earning yield method, d. Return on Capital method, e. Price / Earning method, f. Fair value method. Unit‐IV Lectures:10 a. Holding company accounts i. Meaning of Holding Company and Subsidiary Company ii. Preparation of the consolidated balance sheet of the Holding company along with its subsidiary company iii. Analysis of profit of subsidiary company on consolidation cost of control or goodwill on consolidation. Inter‐company debts, unrealized profit, intercompany holding‐ (one subsidiary only) • [Refer to the relevant provisions of the Companies Act, 1956, and AS‐ 13 on ACCOUNTING FOR INVESTMENT, paragraph relevant to cost of Investment, AS‐21 on Consolidated Financial Statements] Unit V – Lectures:04 Liquidation of companies Meaning of Liquidation, Modes of winding Up, Statement of Affairs, Liquidator’s statement of Account, List B Contributories.

Books 1. Advanced Accountancy – Vol. II , R. L. Gupta & M. Radhaswamy, Sultan Chand & Sons 2. Advanced Accounts, M. C. Shukla, T. S. Grewal& S.C. Gupta, S. Chand & Co Ltd. 3. Advanced Accounting – II, Dr. S. N. Maheshwari& Dr. S. K. Maheshwari, Vikas Publishing House, New Delhi 4. Advanced Accounts ‐ Jain and Narang ‐ Kalyani Publishers, Ludhiana 5. Accountancy, Volume‐I and II, Sr. K. Paul , New Central Book Agency, Kolkata 6. Accounting Theory, R. K. Lele and Jawaharlal, Himalaya Publishers 7. Accounting Theory, Dr. L. S. Porwal, Tata McGraw Hill. 8. Accounting Text & Cases, Robert Anthony, D. F. Hawkins & K. A. Merchant‐ Tata McGraw Hill 9. Corporate Accounting, Dr. S. N. & S.K. Maheshwari, Viakas Publishing House Pvt. Ltd. New Delhi 10. Advanced Accounting, Dr. Ashok Sehgal& Dr. Deepak Sehgal: Taxmann, New Delhi



Syllabus for T.Y.B.B.M. (W.E.F.: June 2012) M 5.2 Income Tax

[Total Marks: 80 External + 20 Internal = 100 Marks] Total lecture: 48 1. Introduction: The Income Tax Act 1961 Lectures:10 A. Basic concepts : Agricultural income, Assesses, Assessment year, Average rate of tax,Income, Person, Gross total income, Previous year, Charge of income Tax; Capitaland Revenue Receipts, capital or revenue expenditure, Head of Income, ExemptedIncomes (concerned with salary only) B. Residential Status: Rules for determining residential status of Individual, HUF, Firmand Company, need to determine residential status, Incidence of tax and residentialstatus, Practical problems concerning individual only. C. Income from Salary: Salary, Allowances, perquisites and retirement benefits,deductions, computation of salary income, Practical problems on computation ofsalary income, Deduction of tax at source 2. Unit‐II : Lectures:12 A. Income from House Property: Annual Value, let out property, self‐occupiedproperties, deductions, computation of house property income.‐ Practical problemson computation of income from house property. B. Income from Business and Profession : Depreciation and other permissibledeductions, Disallowable expenses, income and expenses of illegal business,computation of Business income, Deduction of tax at source, Computation ofincomes of Doctors, Lawyers, Chartered Accountants, Practical problems 3. UNIT – III Lectures:08 A. Capital gains: Meaning of Capital assets, types of capital assets, transfer, cost ofacquisition, cost of improvement, selling expenses, treatment of advance moneyreceived, exemptions, computation of capital gains. B. Income from other sources: Specific income, deductions, grossing‐up, computationof income from other sources, practical problems, Deduction of tax at source. 4. UNIT IV Lectures:08 a. Clubbing, aggregation and set off: Clubbing of Income Transfers Income ofindividual to include income of spouse etc. Liability of person in respect of incomeincluded in the income of another person aggregation of income set off losses; b. Set off and carry forward of losses and unabsorbed expenses: Inter sourceadjustment and inter head adjustment of losses. Carry forward and set off of lossesof house property, business, speculation loss, losses of partnership firms. (Theoryonly) 5. Unit V : Lectures:10 a. Deductions from Gross Total Income ‐ Deductions available to individual undersections 80C, 80CCC, 80CCE, 80D, 80DD, 80E, 80G, 80GG, computation of totalincome. Practical problems b. Assessment of an Individual: Procedure for computing total income, rates of tax, practical problems. Note – The Academic Year of examination shall be the Assessment Year for study of different provisions of the Act

Books 1. Vinod K. Singhania :Students’ Guide to Income Tax, Taxmann Publications, New Delhi. 2. Mehrotra : Income Tax Law & Accounts, SahityaBhavan, Agra. 3. BhagavatiPrasad : Law and Practice of Income in India, New Age International Publishers, 4. Government of India‐ Income Tax Manual 5. Income Tax Act and Latest Finance Act 6. Dr. Girish Ahuja& Ravi Gupta : Direct Taxes - Bharat Publications 7. T.N. Manoharan : Direct Taxes, Snow White Publications. Note – Latest editions of the books containing provisions relevant to the Assessment Year under study be referred.


(NACC Accredited ‘B’ GradeUniversity)


Syllabus for T.Y.B.B.M. (W.E.F.: June 2012) M 5.3 Management Information Systems

[Total Marks: 80 External + 20 Internal = 100 Marks] Total lecture: 48 1. Information System Lectures 6

1.1. Concept and Definition of Information System 1.2. Components of Information System, 1.3. Types of Information System, 1.4. Three dimensions of Information Systems,

2. Introduction to Management Information System (MIS) Lectures 16 2.1. Evolution of MIS, Need of MIS, 2.2. Definitions of MIS, Benefits of MIS, 2.3. MIS Functions, 2.4. Objectives of MIS, Characteristics of MIS, 2.5. The Role of MIS Information Flow in an Organization, 2.6. Role of Computers in MIS, 2.7. The Relationship between Decision Making and MIS 2.8. Framework delineated by Robert Anthony, 2.9. Open and Close loop System, 2.10. MIS as Federation of subsystems, 2.11. The Management Information System as a Pyramid

3. MIS working and other Disciplines Lectures 8 3.1. Difference between Transaction Processing System (TPS) and MIS, 3.2. MIS and Information Resource Management (IRM)- Concept, feature, 3.3. Nolans Stage Hypothesis

4. Applications of MIS Lectures 10 4.1. MIS in Functional area: 4.2. MIS and Marketing Information System, 4.3. MIS and Human Resource, 4.4. MIS and Accounting Information System.

5. Support System Lectures 8 5.1. DSS(Decision Support System)- Concept, characteristic, users of DSS 5.2. ESS (Executive Support System)- Concept 5.3. OAS (Office Automation System) - Document Management and Communication

System. Books

1) Management Information System – D P Goyal - Macmillion 2) Management Information System - Jayant Oke , Ninth Edition, Nirali Prakashan. 3) Management Information System – Jawdekar – Tata Mcgraw Hill 4) Management Information System – Loudan & Loudan – Tata Mcgraw Hill

North Maharashtra University, Jalgaon (NACC Accredited ‘B’ Grade University)


Syllabus for T.Y.B.B.M. (W.E.F.: June 2012) M5.4 Strategic Management

[Total Marks: 80 External + 20 Internal = 100 Marks] Total lecture: 48 1. STRATEGIC MANAGEMENT: AN INTRODUCTION Lectures 8

1.1. Definition, Levels of Strategy, Principles of good Strategy. 1.2. Approaches to Strategy Making. 1.3. Benefits of Strategic Management. 1.4. Limitations of Strategic Management.

2. STRATEGY FORMULATION Lectures 10 2.1. SWOT Analysis and TOWS Matrix. 2.2. Mission Determination. 2.3. Environmental Assessment- Concept, Characteristics and Internal, External Environment. 2.4. Organizational Assessment- Organizational Capability, Consideration and Factors affecting

Organizational Appraisal. 2.5. Factors in Strategic Choice.

3. STRATEGY IMPLEMENTATION Lectures 10 3.1. Nature of Strategy Implementation. 3.2. Barriers to Strategy Implementation. 3.3. Issues in Strategy Implementation. 3.4. Steps in Strategy Implementation. 3.5. Approaches- Commander Approach and Cultural Approach.

4. STRATEGIC CHANGES AND DIVERSIFICATION STRATEGY Lectures 10 4.1. The Nature of Strategic Change. 4.2. Diagnosing Strategic Change Needs. 4.3. Reasons for Resistance to Strategic Change. 4.4. Introduction and Reasons for Diversification. 4.5. Types of Diversification- Concentric, Horizontal, Conglomerate.

5. STRATEGIC EVALUATION AND CONTROL Lectures 10 5.1. Nature of Strategic Evaluation and Control. 5.2. Importance and Barriers of Strategic Evaluation. 5.3. Requirement of Effective Strategic Evaluation. 5.4. Basic Types of Strategic Control- Premise Control, Implementation Control, Strategic

Surveillance, Special Alert Control. 5.5. Successful maintenance of Strategic Control.

Books

1. Strategic Management and Business Policy- AzharKazmi- The McGraw Hill Companies. 2. Strategic Management- P. SubbaRao- Himalaya Publication House. 3. Strategic Management- Francis Cherunilam- Himalaya Publication House. 4. Strategic Management- Arthur Sharplin- The McGraw Hill Series in Management. 5. Business Policy and Strategic Management- William F. Glueck, Lawrence R. Junch- The McGraw Hill.



Syllabus for T.Y.B.B.M. (W.E.F.: June 2012) M 5.5 International Business

[Total Marks: 80 External + 20 Internal = 100 Marks] Total lecture: 48 1. INTERNATIONAL BUSINESS AND IT’S ENVIRONMENT Lectures 8

1.1. Definition, Significance, Nature and Scope of International Business. 1.2. International Business Approaches. 1.3. Theories of International Business. 1.4. International Business Environment and its Significance. 1.5. Demographic Environment, Technological Environment, Economical Environment, Political

Environment. 2. INTERNATIONAL COMPETITIVENESS Lectures 10

2.1. Competitive Advantages in International Business. 2.2. The Factors of International Competitiveness. 2.3. Technology and International Competitiveness. 2.4. International Strategic Management Process. 2.5. Competitive Advantage of Nations.

3. INTERNATIONAL MARKET SELECTION AND MARKET ENTRY STRATEGY Lectures 10 3.1. Market Selection Process. 3.2. Determinants of Market Selection. 3.3. Exporting. 3.4. Licensing and Franchising. 3.5. Countertrade.

4. INTERNATIONAL PRODUCT DECISIONS AND PROMOTIONS Lectures 10 4.1. Important Product Decisions in International Market. 4.2. New Product Development. 4.3. Brands and Branding Problems in International Business. 4.4. EPZs, EOUs, SEZs. 4.5. Export Houses and Trading Houses.

5. INTERNATIONAL FINANCING AND BOP Lectures 10 5.1. International Financing Techniques and Instruments. 5.2. Foreign Exchange. 5.3. Convertibility of Rupee and its Implications. 5.4. BOP and its Components. 5.5. IMF- Objectives, Functions, Organizational Structure of IMF.

Books 01. International Business- K. Aswathappa- Tata McGraw Hill Education Pvt. Ltd. 02. International Business- V.K. Bhalla, S. Shiva Rama- Anmol Publication Pvt. Ltd. 03. International Business- Francis Cherunilam- Prentice Hall of India Pvt. Ltd. 04. International Business- P. SubbaRao- Himalaya Publication House. 05. International Business Environment- Francis Cherunilam- Himalaya Publication House. 06. International Business Environment – Josua Miluwi, Hina Rashid - Mangalam



Syllabus for T.Y.B.B.M. (W.E.F.: June 2012) M 5.6.1 Finance I (Financial Instruments)

[Total Marks: 80 External + 20 Internal = 100 Marks] Total lecture: 48 1. Equity Capital Market : Lectures:6 a. Meaning & Kinds of Capital Market b. Share Capital : Equity shares, Right shares, Reasons for right issue, advantages ofright issue, valuation of right, valuation of shares after right issue, bonus shares,advantages & disadvantages of bonus issue, impact of bonus issue decision c. SEBI guidelines on bonus issue, preference shares, kinds of preference shares,founders shares, sweat equity shares, non‐voting shares. 2. Debt Market Instruments Lectures:6 a. Debentures, Kinds of debentures, distinction between debentures and sharecapital, valuation of convertibles, corporate bonds. b. Hybrid Debt Instruments: Zero interest bonds, equity warrants with NCDs,Secured Premium notes, deep discount bonds Zero coupon convertible Notes,step up & step down debentures, coupon stripping, debt or equity swaps, junkbonds, mezzanine debt, floating rate bonds. 3. Dividend & Retention Politics: Lectures:6 a. Meaning and kinds of dividend, determinants of dividend policy constantdividend payout policy, constant dividend rate policy, optimum dividend policy. 4. Money Market Instruments: Lectures:6 a. Meaning & characteristics of money market b. Treasury bills, central Govt. securities, state Govt./Public sector, municipalityissued securities c. Commercial Paper, Certificate of deposit, bills rediscounting, call money,repurchase agreements, interbank participation certificate 5. Derivatives: Lectures:6 a. Meaning & Characteristics, Importance of derivatives. b. Spot & forward contract, futures contract, forward contract Vs future contract,features of future contract, participants in future market. Commodityexchanges, commodity futures. 6. Options Contract: Lectures:6 a. Meaning, features, swaps b. Difference between futures & options, call and put option, interest rate swaps,currency swaps, types of risks in derivatives, risk management throughderivatives. 7. Capital structure decisions: Lectures:6 a. Meaning, optimum capital structure, factors determining optimum capitalstructure, ModiglianiAnd Millar approach and its criticism (theory) 8. Introduction to International financial instruments Lectures:6

Books 1. Financial Management by Khan & Jain: Tata McGraw Hill 2. Financial Management, Comprehensive book with case studies by R.M.Kishore, Taxmamm 3. Financial Management by Prasanna Chandra: Tata McGraw Hill 4. Financial Management by P.V.Kulkarni: Himalaya 5. Financial Management – Tulsian – S. Chand 6. Financial Management – I M Pandey – Vikas



Syllabus for T.Y.B.B.M. (W.E.F.: June 2012) M5.6.2Marketing I (Marketing Research and Consumer Behavior)

[Total Marks: 80 External + 20 Internal = 100 Marks] Total lecture: 48 Unit 1 Marketing Research Lectures:08

1.1 Defination, scope, significance, Historical development of Marketing Research 1.2 marketing research as a profession 1.3 marketing research as an interdisciplinary process 1.4 market research Vs marketing research 1.5 Position of Marketing Research in India 1.6 Role of marketing Research

Unit 2 Marketing Research Process Lectures:08 2.1 Introduction 2.2 Steps in Marketing Research Process 2.3 Characteristics of good marketing Research 2.4 Research Design-meaning,Importance, Types of Research Design 2.5 Some Special techniques of MR

Panel Research, Retail Shop, Image Research, Surveys Unit 3 Information and Application of Marketing Research Lectures:08

3.1 The marketing Information System 3.1.1 Meaning, scope, purpose and need of a system 3.1.2 Marketing Intelligence system

3.2 Internal marketing Research 3.2.1 Overview on the age of the digital and internet 3.2.2 Internet and value support of marketing 3.2.3 Communication and marketing 3.2.4. Industrial marketing and Internet

Unit 4 Consumer Behavior Lectures:08 4.1 Scope-Importance 4.2 Characteristics of Indian consumer 4.3 Factors influencing consumer behavior- Cultural-socio economical land social 4.4 Internal factors influence on consumer behavior, Motivation perception- Psychographics- Life style marketing 4.5 Reference group and social influence 4.6 models of consumer decision making

Unit 5 Buying Decision Process Lectures:08 5.1 Steps in buying 5.2Types of buying behavior 5.3Role of buying behavior 5.4Buying motives and types 5.5Segmentation on the basis of consumer behavior 5.6Method of segmenting the market

UNIT 6 CONSUMERISM Lectures:08

6.1Definition -characteristics 6.2 Consumer movement in India 6.3 Government support to consumer 6.4 Consumer protection act 1986 6.5 Focus on customer relation management

Books

Marketing Research G.C.Beri tataMcGraw Hill Marketing Research NareshMalohtra-Pearson Marketing Research By SujaNair, Himalaya Publishing house Marketing Research Burns and Bush -Pearson Marketing Research Concepts and cases-cooper schindler-Tata McGraw Hill Consumer Behavior J. Paul Peter,Jerry Olson – Tata Mcgraw Hill Consumer Behavior Leon Schiffman-Pearson Prentic hall Consumer behavior Sherlekar – Himalaya publishing house. Marketing Management by C.B. Mamoria and R.K.Suri -KitabMahal Marketing Management by Dr. k. karunakaran – Himalaya publishing house Marketing Management –S.A. Sherlekar –Himalaya Publishing House



Syllabus for T.Y.B.B.M. (W.E.F.: June 2012) M 5.6.3 HRM I (Industrial Relations & Trade Union) [Total Marks: 80 External + 20 Internal = 100 Marks] Total lecture: 48

1) Industrial Relations Lectures:08

a) Concept, scope, objective, & importance. b) Developing sound industrial relations; c) Industrial relations in India d) Causes for poor IR e) Concept of ILO: Impact of ILO on IR in India

2) Employee discipline Lectures:08 a) Meaning, objectives & types of discipline b) Procedure of disciplinary action c) Disciplinary actions: Penalties & punishments d) Statutory provisions concerning discipline e) Code of discipline

3) Industrial disputes& Employee grievance Lectures:12 a) Concept, forms of industrial disputes b) Causes & consequences of industrial disputes c) Prevention of industrial disputes d) Settlement of industrial disputes e) Industrial disputes in India a) Meaning & sources of grievance b) Grievance procedure c) Essentials of a sound grievance procedure d) Industrial Disputes Act 1947

4) Collective bargaining Lectures:06 a) Meaning, objectives& importance b) Bargaining strategies c) Bargaining process d) Conditions for effective collective bargaining e) Collective bargaining in India

5) Social Security Lectures:06 a) Meaning, need, Objective of Social Security b) Social Security Measures in India

6) Trade unionism Lectures:08 a) Meaning, types, importance & functions b) Registration of trade unions c) Recognition of trade unions d) Indian Trade Union Act, 1926

Books Human Resource Management by K. Ashwathappa -Tata McGraw Hill Human Resource Management by S.S.Khanka- S.Chand & Co.Ltd. New Delhi Human Resource Management by SeemaSanghi- Macmillion Human Resource Development by Tapomoy Roy – Ane Books Essentials of HRM & IR by P.SubbaRao Industrial Relations by RatnaSen - Macmillion Dynamics of Industrial Relations by C.B.Mamoria; Himalaya Publishing House

Syllabus of

Bachelor in Business Management (Business

Studies) BBM(BS)

T.Y.B.B.M.

W.e. from June 2012

Semester-VI



FACULTY OF COMMERCE & MANAGEMENT SEMESTER: VI

Syllabus for T.Y.B.B.M. (W.E.F.: June 2012) M.6.1Auditing

[Total Marks: 80 External + 20 Internal = 100 Marks] Total lecture: 48 1. Evaluation of Internal Control Lectures:07

a. Internal control: meaning, importance, Elements of internal control; Review anddocumentation; Evaluation of internal control system, Internal control questionnaire, internal control check list; Tests of control; Application of concept of materiality and auditrisk.

b. Internal Check system ‐ Meaning, Advantages, Limitations‐ Internal check system regarding –Purchase department, Stores department, Sales department and wages department

c. Test checking – Meaning, Advantages, Limitations d. Routine Checking ‐ Meaning, Advantages, Limitations e. Elementary study of AAS‐6 on “Risk Assessment and Internal Control”

2. Audit Documentation Audit evidence Lectures:07 a. Audit Documentation Audit working papers, Audit files ‐ permanent and current audit

filesownership and custody of working papers. Elementary study of AAS‐3 on “Documentation”

b. Audit evidence: Audit procedures for obtaining evidence; Sources of evidence; Reliability ofaudit evidence; Methods of obtaining audit evidence ‐ physical verification, documentation, direct confirmation, re‐computation, analytical review techniques, representation bymanagement, obtaining certificate. Elementary study of AAS‐5 on “Audit Evidence”

3. Vouching and verification, and valuation Lectures:10 a. Vouching – Meaning, advantages, points to be considered at the time of Vouching,

Vouchingof cash transactions and trading transactions – b. Vouching of cash purchases and credit purchases, purchases returns, Capital

expenditure,Cash sales and credit sales, sales under hire‐purchase agreement, goods on consignment,sales returns, payment to creditors, receipts from debtors, allowances given to customers,wages and salaries paid, payments into and out of banks, petty cash payments

4. Verification and valuation of assets and liabilities Lectures:06 a. Verification and valuation of assets and liabilities – Meaning and objects of Verification

andValuation, difference between verification and valuation, procedure of verification andvaluation of assets and liabilities – Study of Verification of Share capital and transfer ofshares, Loans taken, Creditors, Outstanding Expenses, Fixed Assets including Plant &Machinery, Land & Building, Investment, Debtors, Stock, Cash and Bank balance.

5. Auditing in Computerized Information System (CIS) Environment Lectures:06

a. Meaning of CIS, Approaches to computer auditing, distinction between manual accounting, audit and computerized accounting audit, characteristics of CIS Environment, Computerfrauds and computer virus.

b. Government audit‐ Features and basic principles of government audit, local bodies and nongovernmentalorganizations, Comptroller and Auditor General and his constitutional role.

6. Audit report Lectures:04 a. Meaning, importance, contents of audit report, types of report, audit Qualifications,

disclaimers, adverse opinion. Distinction between reports and certificates, notes onaccounts, distinction between notes and qualifications, detailed observations by thestatutory auditor to the management vis‐a‐vis obligations of reporting to the members.

b. Elementary study of AAS‐28 on “The Auditor’s Report on Financial Statements” 7. Special points in audit Lectuers:08

a. Special points in audit of different types of undertakings ‐ Educational institutions, Hotels,Clubs, Hospitals, Hire‐purchase and leasing companies

Books

1. Contemporary Auditing Kamal Gupta 2. Auditing N.D.Kapoor 3. Practical Auditing T.N.Tandon 4. Auditing DinkarPagare 5. Auditing R.G.Saxena (Himalaya Publications) 6. Practical auditing Spicer & Pegler 7. Principles and practices of Auditing JagdishPrakash 8. Principles of Auditing Ghatalia



Syllabus for T.Y.B.B.M. (W.E.F.: June 2012) M.6.2 Business And Mercantile Law

[Total Marks: 80 External + 20 Internal = 100 Marks] Total lecture: 48 1. Law of Contract – 1872 Lectures: 06

Nature Of Contract – Classification – Offer And Acceptance – Capacity Of Contract – Free Consent – Consideration – Performance Of Contract – Discharge Of Contract – Remedies For Breach Of Contract.

2. Consumer Protection Act, 1986 Lectures: 06 Definition – Consumer – Goods – Services – Trader – Manufacturer – Consumer Complaints – Disputes – Rights – Consumer Guidance And Education – Emergence Of Consumers Disputes Redressal System.

3. Sale Of Goods Act, 1930 Lectures: 06 Introduction – Goods And Their Classification – Conditions And Warranties – Performance Of The Contracts Of Sale – Unpaid Seller And His Rights – Sale By Auction.

4. Workmen’s Compensation Act, 1923 Lectures: 04 Definitions – Objects – Employer’s Liability To Pay Compensation – Claims For Compensation – Commissioner And His Powers – Transfer Of Proceedings

5. Employee’s Provident Fund Act, 1952 Lectures: 04 Definitions – Duties Of Employers – Nomination – Determination Of Moneys – Recovery – Protection Of Contributions

6. Industrial Dispute Act, 1947 Lectures: 06 Definitions – Objects Of The Act – Features Of The Act – Methods Of Settling Disputes – Awards And Settlement – Change Of Conditions – Strikes And Lockouts – Lay Off And Retrenchment – Offences And Penalties.

7. Information Technology Act, 2000 Lectures: 06 Meaning – Objectives – Scope – Offences And Penalties And Adjudication – Digital Signature – Electronic Governance – Offences And Penalties

8. The Prevention Of Food Adulteration Act, 1954. Lectures: 06 Definitions – Central Food Laboratory – Functions Of C.F.L. – Analysis Of Food – Food Inspector And His Powers – Procedure Followed By Food Inspector – Report Of Public Analyst – Fine And Punishment

9. Environmental Protection Act Lectures: 04 Definitions – Powers of Central Government – Rules To Regulate An Environmental Pollution – Prevention Control And Abatement Of Environmental Pollution – Reports Of Government Analysts – Water Pollution

Books

1. Business Law & Mgt. By Bulchandani, Published by Himalaya Publication Bombay (2006). 2. Business Regulator Framework by S.N. & S.K. Maheshwari, Published by Himalaya Publication Bombay (2006). 3. Income Tax Act by Dr.GirishAhuja& Ravi Gupta, Published by Bharat Law House, Pune. 4. A Hand Book of Service Tax – by Dr.GirishAhuja& Ravi Gupta, Published by Bharat Law House, Pune.



Syllabus for T.Y.B.B.M. (W.E.F.: June 2012) M.6.3 Enterprise Resource Planning

[Total Marks: 80 External + 20 Internal = 100 Marks] Total lecture: 48 1. Introduction to ERP Lectures:12

1.1. Meaning, Need, Merits & Demerits of ERP, Role of ERP 1.2. Concepts of ERP related technologies

1.2.1. MRP I and MRP II 1.2.2. Management information system (MIS) 1.2.3. Data warehousing and Data Mining 1.2.4. Supply chain Management (SCM) 1.2.5. OLAP(On Line Analytical Processing)

2. ERP implementation lifecycle Lectures:12 2.1. Evaluation and selection of ERP Package 2.2. Project Planning 2.3. Implementation 2.4. Team training and testing 2.5. End user training 2.6. Going Live 2.7. Post evaluation and maintenance 2.8. Risks associated with ERP

3. ERP Modules and Vendors Lectures:12 3.1. Finance 3.2. Sales and Distribution 3.3. Inventory Control 3.4. Vendors, consultants and users

4. ERP Software Overview Lectures:04 4.1. SAP 4.2. BAAN 4.3. Oracle

5. Business Process Re-engineering Lectures:08 5.1. Meaning, Necessity& Principles 5.2. Application of re-engineering 5.3. Three R’s – Rethink, Redesign & Retool 5.4. Reengineering in service industry 5.5. Quality & re-engineering 5.6. Benefits & Limitations of re-engineering

Books 1. Enterprise Resource Planning by Alex Leon - Tata McGraw Hill 2. Enterprise Resource Planning by Ray - Tata McGraw Hill 3. Enterprise Resource Planning (Concept & Practices) by Garg, Venkitrkrishnan– PHI 4. Enterprise Resource Planning by Jyotindra Zaveri - Himalaya Publishing House 5. Textbook of Enterprise Resource Planning Jaiswal Macmillan



Syllabus for T.Y.B.B.M. (W.E.F.: June 2012) M.6.4.1Finance II: Investment Management


1. Nature & Scope Of Investment Management Lectures:8 a. Meaning of Investment b. Investment and saving, Investment & Speculation, Investment & Gambling c. importance of Investment d. Factors Favourable For Investment e. Investment Media and Features Of Investment Programme f. The Investment Process g. Strategies For Successful Investing h. Investment Attributes.

2. Alternative Forms of Investment Lectures:16 a. Investment Classification b. Bonds: Features, Classification, Types and Evaluation Of Bonds c. Shares ‐ Features, Classification, Types and Evaluation Of Shares d. Options and Warrants e. Govt. Security : Types, Prices & Yield f. Life Insurance g. Provident fund h. Investment in Units : Objectives and evaluation of Investment in Unit Schemes i. Investment in Land, Gold, Silver, Diamonds, Stamps and Antiques. j. Deposits in Banks, Financial Institutions and Companies

3. Security Analysis Lectures:12 a. Concept of Security & Security analysis b. Fundamental Analysis: Economy Analysis, Industry Analysis, Company Analysis c. Technical Analysis Tools d. Efficient Market theory

4. Investor & Interest Rates. Lectures:04 a. Kinds Of Interest b. Determination Of Market Rate c. Term Structure d. Interest Rate In India.

5. Non Resident Indian (NRI) Investment. Lectures:08 a. NRI‐ meaning , b. NRO Account ‐ NRI Accounts FCNR (B) A/C. c. Encouragement to NRI Intersegment. d. Investment On Repatriation Basis e. Tax Benefit and Other Benefits to NRI Investors f. RBI Permission ‐ Ceiling On NRI Investment g. Foreign Financial Institution (FFI’s )‐ Foreign Institutional Investors ‐ Activities Allowed

Books 1. Investment Management & Stock Market ‐ Vaishisth. &Gupta,D.D.Publication 2. Investment & Securities In India. – Avadhani Himalaya 3. Investment Management: PritiSingh ,Himalaya 4. Financial market & Institutional in India – Dr.MukundMahajan, Nirali Pub.



Syllabus for T.Y.B.B.M. (W.E.F.: June 2012) M.6.4.2 MARKETING II: Distribution and Retail Management


1 Marketing Channels Lectures 10 Meaning-Importance, Functions of marketing channels, Types of channels, Channels for Industrial products, Selections of products for new product or new companies, Recent trends in marketing channels, Decisions in channel management

2 Wholesaling Lectures 10

Concept-importance-characteristics, Classification of wholesaling, Wholesale activity and Institutions, Factors affecting wholesale business, The future of Intermediaries,Trends in wholesaling

3 Physical Distribution Lectures 8 Nature of Physical distribution, Order processing, Warehousing, Inventory control,Organizational responsibility for physical distribution

4 Managing the Retail Format Lectures 10 Nature and importance of retailing, Trends in retailing, Retail formats, Socio-demographic change in retail environment, The context of retail business planning,Factors affecting location planning

5 Retail marketing Lectures 10

Planning and development, The strategic planning process, The customer and retail business, Focusing on the customer, Modeling consumer Behaviour, Learning attitude-Motivation and perception, Retail marketing operations-store design and layout-managing retail services

Books

Marketing Management -C.B.Mamoria Marketing Management Philip Kotler-Person ,PrenticeHall,India Retailing Andrew J. NewmanandPetter Cullen - Cengege Retail Management 10th Edition Barry Berman&Joel R Evans Retail management -David Gillbert-persons prentice Hall Channel managent and retail management-MeenalDhotre



Syllabus for T.Y.B.B.M. (W.E.F.: June 2012) M.6.4.3 HRM II: Labour welfare & administration


1) Employee health & safety Lectures 8 a) Causes of accidents b) Statutory provisions for safety in India c) Occupational hazards & diseases d) Statutory provisions under Factories Act

2) Job evaluation Lectures 8 a) Objectives, advantages, & drawbacks b) Methods of job evaluation

3) Wage & salary administration Lectures 8 a) Objectives, principles ,components b) Factors influencing compensation level c) Methods of wage payment d) Wage policy in India e) Wage differentials f) Managerial compensation g) Objectives of compensation planning h) Components of pay structure in India

4) Career Planning & development Lectures 8 a) Meaning ,need, process od Career Planning b) Career stages c) Career development

5) Workers participation in management & quality circles Lectures 8 a) Definition, objectives& Characteristics b) Forms of WPM c) WPM in India d) Making WPM effective e) Meaning ,objectives, benefits, problems of QC

6) Employee participation &empowerment Lectures 8 a) Meaning b) Conditions necessary for empowerment c) Forms of empowerment d) Life stages of an empowered group e) Barriers to empowerment

Books Human Resource Management by SeemaSanghi- Macmillion Human Resource Management by K. Ashwathappa -Tata McGraw Hill Human Resource Management by S.S.Khanka; S.Chand&Co.Ltd. New Delhi Human Resource Development by Tapomoy Roy – Ane Books Essentials of HRM & IR by P. SubbaRao Dynamics of Industrial Relations by C.B.Mamoria; Himalaya Publishing House



Syllabus for T.Y.B.B.M. (W.E.F.: June 2012) M.6.5.1FinanceIII: Financial Management


1. Fundamental Concepts of Finance Lectures 8 a) Time Value of Money- Concept, Rationale of Time Preference of Money, Concept s of Simple &

Compound Interest, Effective Rate Of Interest, Effective vs Nominal Rate, Loan Repayments- Equated Installments.

b) Risk & Return- Concept, Nature of Risk & Return, Return Calculations, Risk Measurement 2. Funds Flow statement & Cash Flow statement Lectures 10

Funds flow & Cash Flow Analysis : Concept of Funds, Funds flow statement, & Cash flow Statement (Refer AS-3)

3. Capital budgeting Lectures 8

Capital Budgeting Techniques: a) Payback period Method b) Rate of return Method c) Net Present Value Method d) Internal rate of Return Method e) Profitability Index

4. Standard Costing Lectures : 8

a) Concept, Essentials of an effective system of standard costing b) Material & labour Variances c) Causes & Disposition of the above variances

5. Reconcilation of Cost and financial Records: Lectures 6

Reasons, Procedure for Reconciliation, Memorandum Reconciliation Account

6. Accounting for price level changes & Responsibility accounting Lectures:8 a) Accounting for price level changes– inflation accounting, limitations of historical cost

accounting, methods of accounting for changing prices. b) Responsibility accounting‐ basic principles, centers of control; responsibility reporting,

implementation, organizational aspects, benefits and difficulties; management reporting system; behavioral consideration in accounting; social reporting.

Books

1. Corporate Accounting: S.N. & S. k. Maheshwari, Vikas Publishing House 2. Cost Accounting : RSN Pillai& V. Bagavathi ,S. Chand Publication 3. Management Accounting: Khan & Jain , Tata Mc-Graw Hill 4. Corporate Accounting : Ashok & Deepak Sehgal 5. Accounting for Management Planning and Control Richard M. Lynch and Robert Williamson 6. Financial Management :Ravi M. Kishore Taxmann, New Delhi



Syllabus for T.Y.B.B.M. (W.E.F.: June 2012) M.6.5.2 Marketing-III: Advertisement and Sales Promotion


1. Advertising Lectures : 12 1.1. Meaning, Features, Objectives, 1.2. Importance, Limitations and Types 1.3. Advertisement Media and Media Selection. 1.4. Difference between Advertising and Personal Selling 1.5. Audience selection 1.6. Classification of advertising 1.7. Requesites of good advertisement.

2. Introduction to Promotion Lectures : 8 2.1. Basic concept of Promotion & Communication 2.2. Promotion and Marketing Mix 2.3. Branding: Brand Name, positioning and Brand equity 2.4. Promotion by NGOs. 2.5. Direct Marketing: Techniques, Utility and Limitations

3. Sales Promotion Lectures : 8 3.1. Concept, Objectives, 3.2. Need and Importance of sales promotion 3.3. Types, Techniques. 3.4. Criticism of Sales Promotion. 3.5. Recent Practices in Sales Promotion Techniques.

4. Management Of The Sales Force Lectures : 14 4.1. Importance of the Sales force 4.2. Functions of Sales Management. 4.3. Duties and Responsibilities of Sales Manager 4.4. Management of Sales Force

4.4.1. Recruitment and Selection. 4.4.2. Training and Development. 4.4.3. Supervision and direction. 4.4.4. Motivation & Compensation. 4.4.5. Appraisal of Performance.

4.5. Sales force size, Organisation of the sales departments Geographic, Product wise, Market based.

4.6. Sales Planning - Market analysis & Sales forecasting, Methods of Forecasting sales. 4.7. Sales territory - Consideration in allocation of sales territory. 4.8. Sales Quota - Objectives, principles, administration of sales quota, uses of sales quota.

5. Public Relations Lectures : 6 5.1. Public relation and Advertizing 5.2. Types of PR activities 5.3. Public Relations tools 5.4. Corporate identity 5.5. Decision making in Public Relations

Books

REFERENCE BOOKS: 1. Advertising – Sales & Promotion Management – S.A. Chunawala – Himalaya Publishing House 2. Advertising Management (Concept & Cases) – Manandra Mohan – Tata McGraw Hill 3. Advertising – Murthy Bhojana – Excel Books 4. Advertising and sales Promotion by Kazami, Batra –Excel Books 5. Marketing management- Philip Kotler – Pearson/PHI 6. Marketing management – Sherlekar - Himalaya Publishing House 7. Advertizing – Principles and Practice – Wells, Burnett, Moriarty – Pearson 8. Sales Management: Decision, Strategy and Cases – Still, Cundiff&Govoni – Pearson 9. Advertising & Personal Selling – Rajput &Vasishth – Himalaya Publishing House 10. Advertising & Promotion (An IMC approach) – Shimp – Cengage Learning 11. Fundamental of Advertising- Theory and Practice. S.A.Chunawala, K.C.Seth -Himalaya Publishing House




Syllabus for T.Y.B.B.M. (W.E.F.: June 2012) M.6.5. 3 HRM III: Advanced Human Resource Management


1) HRM & Quality Lectures : 6 a) Concept of Quality: TQM, Six Sigma b) Implementation of TQM in HR Function

2) Quality of Work Life Lectures : 6 a) Concept, Objectives, Importance of QWL b) Ways to increase QWL c) Determinants of QWL

3) Work Life Balance Lectures : 6 a) Concept b) Reasons for Work life Imbalance c) Factors Attributing for WLB d) WLB Interventions

4) e-HRM Lectures : 6 a) Meaning b) Aspects of e-HRM: e-HR planning, e-recruitment, e-selection, e-training & Development, e-

performance management. 5) Human Resource Accounting, Audit & Information system Lectures : 8

a) Characteristic, objectives & need for HR research b) Meaning, objectives, need, benefits of HRA c) Meaning, importance, purpose & principles of record keeping d) Objectives, needs &advantages of HR audit e) Need, advantages, uses& limitations of HRIS

6) HRM Ethical issues in HRM Lectures : 6 a) Ethics & HRM, b) Need for ethical policies & Codes, c) Role of HRM in developing ethical Behaviour

7) Recent Trends in HRM Lectures : 10 a) Downsizing, rightsizing b) Learning organizations c) Employer Branding d) Competency mapping e) Virtual organization & HRM

Books

1. Human Resource Management by Seema Sanghi - Macmillion 2. Human Resource Management by Snell Bohalander- Cengage 3. Human Resource Management by K. Ashwathappa -Tata McGraw Hill 4. Advanced HRM by SC Gupta – Ane Books 5. Human Resource Management by S.S.Khanka - S.Chand&Co.Ltd. New Delhi 6. Essentials of HRM & IR by P. SubbaRao - Himalaya 7. Essentials of HRM by IndranilMutssaddi- New age International

NORTH MAHARASHTRA UNIVERSITY, JALGAON

(NAAC Accredited ‘B’ Grade University)

Faculty of Commerce & Management

New Syllabus: T.Y.B.B.M. (W.E.F. June-2012)

Compulsory Paper: M 6.6: Project Report and Viva Voce (Based on Specialization)

SEMESTER – VI 60+40 Pattern: External Marks 60 + Internal Marks 40 = Maximum Total marks: 100

Semester –VI M 6.6 Project Report [100 marks]

1.1. Each student shall have to undergo a practical training for a period of not less than 3 weeks during vacation falling after the end of second year/during winter vacation of the year.

1.2. In the sixth semester examination student were to do "Project Work" individually on the basis of specialization. No group work is allowed in this. The topic should be decided with consultation and guidance of internal teacher of the Institute /college at the end of the second year, so that the student can take up the training during the vacations. The Project should be necessarily innovative and /or Problem solving. No teacher shall be entrusted with more than 15 students for guidance and supervision.

1.3. The departments / institute/ college shall submit the detailed list of candidate with Project Titles, name of the organization, internal guide & elective subject to the university on or before 31st Dec. of the year.

1.4. The student has to write a report based on the actual training undergone during the vacations at the specific selected enterprise, get it certified by the concerned teacher that the Project report has been satisfactorily completed and submit TWO typed copies of the same to the Head / Director of the institute/principal of the college.

1.5. One copy of the report submitted by the student shall be forwarded to the University by the Institute before 31st January.

1.6. The project work will carry maximum 100 marks, of which internal teacher shall award marks out of maximum 40 marks on the basis of project work done by the student as a continuous assessment. Remaining marks shall be awarded out of maximum 60 marks by examining the student during Viva-voce, by the panel of the external examiners to be appointed by the University.

1.7. No students will be permitted to appear for Viva-voce and Semester VI examinations, unless and until (s) he submits the project report before the stipulated time.

north maharashtra university, jalgaonapps.nmu.ac.in/syllab/commerce and management/2012... · m 3.3...

Documents